Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Provision For Income Taxes

The provision for income tax consisted of the following (dollars in thousands):

	2022		2021
Current:
Federal	$	—	$	—
State	2		3
Foreign	59		237
Total current	61		240
Deferred:
Federal	(79,319)		(48,017)
State	(37,128)		(49,894)
Foreign	11,056		(9,956)
Valuation allowance	105,391		107,867
Total deferred	—		—
Total provision	$	61	$	240

Schedule of Components of Losses Before Income Taxes, by Taxing Jurisdiction

The components of losses before income taxes, by taxing jurisdiction, were as follows for the years ended December 31 (dollars in thousands):

	2022		2021
U.S.	$	(560,897)	$	(408,520)
Foreign	(41,281)		(107,745)
Total	$	(602,178)	$	(516,265)

Schedule of Federal Income Tax Rate

The provision for income taxes for the years ended December 31, differs from the amount computed by applying the statutory federal corporate income tax rate of 21% to losses before income taxes as a result of the following:

	2022		2021
Federal income tax expense	21.0	%	21.0	%
State income taxes (net of federal benefit)	4.7	%	3.8	%
Permanent differences	(0.9)	%	(0.1)	%
Fair value debt adjustments	(4.8)	%	(4.5)	%
Disallowed interest	(0.5)	%	(0.4)	%
Foreign tax rate difference	(0.1)	%	(0.2)	%
Return-to-provision adjustment	0.3	%	(3.1)	%
Uncertain tax benefit	(0.6)	%	(0.4)
Expiration of tax attributes	(1.6)	%	(1.7)	%
State tax rate change on deferred taxes	—	%	6.4
Valuation allowance	(17.5)	%	(20.8)	%
Effective tax rate	0.0	%	0.0	%

Schedule of Deferred Tax Assets And Deferred Tax Liabilities

The tax effects of temporary differences for the years ended December 31, that give rise to significant portions of the deferred tax assets and deferred tax liabilities are provided below (dollars in thousands):

	2022		2021
Deferred Tax Assets:
Net operating losses (“NOL”)	$	342,888	$	225,339
Research and development credits	4,239		4,240
Accrued liabilities	14,762		16,258
Construction in progress	—		—
Excess interest expense under section 163(j)	—		5,018
Capital losses	3,420		3,420
Amortization	11,284		12,176
Stock-based compensation	3,385		187
Other	1,278		1,714
Gross deferred tax assets	381,256		268,352
Valuation allowance	(361,804)		(256,413)
Deferred tax assets, net of valuation allowance	19,452		11,939
Deferred Tax Liabilities:
Depreciation	(290)		(573)
State taxes	(19,162)		(11,366)
Total deferred tax liabilities	(19,452)		(11,939)
Total net deferred tax assets (liabilities)	$	—	$	—

Schedule of Unrecognized Tax Benefits

The aggregate change in the balance of unrecognized tax benefits for the years ended December 31, is as follows (dollars in thousands):

	2022		2021
Beginning balance	$	4,997	$	2,666
Increase related to current year tax positions	3,810		2,331
Ending balance	$	8,807	$	4,997

Summary of Valuation Allowance

The following table summarizes the valuation allowance (dollars in thousands):

	2022		2021
Beginning balance	$	256,413	$	256,413
Increase related to current year tax positions	105,391		—
Ending balance	$	361,804	$	256,413